https://www.taxtmi.com/caselaws?id=119878 The appellate tribunal overturned the decision of the adjudicating authority and the Commissioner of Central Excise (Appeals), ruling in favor of the appellants. The tribunal held that the product, Aluminium Foils backed with Paper/LDPE, should be classified under Heading 7607.60 of the Central Excise Tariff Act, 1985, based on the essential character imparted by the aluminium component, supported by precedents and a circular from the Board. The appeal was allowed, rejecting the contention that the plastic component dictated a different classification under Heading 39.20 of the CETA, 1985. en-us Tue, 05 Jul 2005 00:00:00 +0530 Fri, 13 Jul 2012 17:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119878 The appellate tribunal overturned the decision of the adjudicating authority and the Commissioner of Central Excise (Appeals), ruling in favor of the appellants. The tribunal held that the product, Aluminium Foils backed with Paper/LDPE, should be classified under Heading 7607.60 of the Central Excise Tariff Act, 1985, based on the essential character imparted by the aluminium component, supported by precedents and a circular from the Board. The appeal was allowed, rejecting the contention that the plastic component dictated a different classification under Heading 39.20 of the CETA, 1985. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119878